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PART III ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
10.A registrable person is obliged to keep the following records—...
11.(1) Subject to paragraph (2) below, a registrable person is...
15.(1) Subject to paragraph (6) below, a person shall claim...
16.(1) Where the Commissioners have cancelled the registration of a...
17.Bad debts and other tax credits: supplementary provisions
20.Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
23.The claimant shall, without prior demand, make any repayment to...
24.The claimant shall keep records of the following matters—
25.(1) Where a claimant is given notice in accordance with...
26.(1) The undertakings referred to in regulation 21(b) shall be...
28.(1) A registrable person shall correct any error made by...
31.(1) This regulation applies where— (a) a person is under...
32.(1) Neither regulation 30 or 31 shall require any such...
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